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All Journal JURNAL RELASI STIE MANDALA JEMBER Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Jurnal Ilmu Ekonomi Mulawarman (JIEM) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Relasi : Jurnal Ekonomi
Set Asmapane
Universitas Mulawarman
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi

 1 
Peran Grup Afiliasi dalam Memoderasi Pengaruh Hutang terhadap Nilai Perusahaan pada Perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia Maulidyani, Fina; Asmapane, Set; Setiawati, Ledy
FORUM EKONOMI Vol 19, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.465 KB) | DOI: 10.29264/jfor.v19i1.2113

Abstract

The objective of this research is to examine empirically the effect of Debt on Firms Value and the ability of Group Affiliation to moderate the effect of Debt toward Firms Value by using an approach simple linear regression and Moderated Regression Analysis (MRA). This research uses time series data in 2011 2015 for company's finance data that got from Indonesia Stock Exchange. Election Procedure sample uses purposive sampling and the result are existed 35 companies that fulfill criterion. The results show that Debt has positive effect on Firms Value, while Group Affiliation act as a moderating variable can reduce the effect of Debt toward Firms Value. The higher capability of group affiliation to take control of a company, the lower debt financing that company has.Keywords: Debt Financing, Firms Value, Group Affiliation
Peran Grup Afiliasi dalam Memoderasi Pengaruh Hutang terhadap Nilai Perusahaan pada Perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia Fina Maulidyani; Set Asmapane; Ledy Setiawati
FORUM EKONOMI Vol 19, No 1 (2017): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v19i1.2113

Abstract

The objective of this research is to examine empirically the effect of Debt on Firm’s Value and the ability of Group Affiliation to moderate the effect of Debt toward Firm’s Value by using an approach simple linear regression and Moderated Regression Analysis (MRA). This research uses time series data in 2011 – 2015 for company's finance data that got from Indonesia Stock Exchange. Election Procedure sample uses purposive sampling and the result are existed 35 companies that fulfill criterion. The results show that Debt has positive effect on Firm’s Value, while Group Affiliation act as a moderating variable can reduce the effect of Debt toward Firm’s Value. The higher capability of group affiliation to take control of a company, the lower debt financing that company has.Keywords:     Debt Financing, Firm’s Value, Group Affiliation
Analisis kepatuhan wajib pajak kendaraan bermotor terhadap penerimaan pajak kendaraan bermotor sebelum dan selama pandemi covid-19 di provinsi Kalimantan Timur Sri Rosiana Bandong Galla; Set Asmapane
FORUM EKONOMI Vol 25, No 2 (2023): April
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v25i2.13273

Abstract

Penelitian ini bertujuan untuk menganalisa perbedaan kepatuhan Wajib Pajak Kendaraan Bermotor terhadap penerimaan Pajak Kendaraan Bermotor yang terjadi sebelum dan selama pandemi Covid-19 di Provinsi Kalimantan Timur. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data yang diambil dari lapangan yaitu data pada Badan Pendapatan Daerah Provinsi Kalimantan Timur. Pengujian hipotesis menggunakan Uji Analisis Regresi Sederhana, Uji Normalitas Kolmogorov Smirnov, dan Uji Beda Sampel T Berpasangan. Analisis yang digunakan menghasilkan kesimpulan bahwa kepatuhan Wajib Pajak Kendaraan Bermotor memiliki pengaruh yang signifikan terhadap penerimaan Pajak Kendaraan Bermotor sebelum dan selama pandemi Covid-19. Penurunan penerimaan Pajak Kendaraan Bermotor terjadi di tahun awal terjadinya pandemi Covid-19 di Provinsi Kalimantan Timur dan berangsur kembali meningkat setelah pemerintah menerapkan berbagai kebijakan berupa diskon pajak, pemutihan pajak, media dalam jaringan untuk meringankan wajib pajak untuk membayarkan Pajak Kendaraan Bermotor.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Gafur Abdul Gafur Aditya Awaludin Afridho Basugis Aisa Aisa Ajeng Kawitaning Negari Alifia Ayu Syabana Anida Asri Putri Anis Rachma Utary Anisa Abubakar Lahjie Anisa Kusumawardani Annisa Abubakar Lahjie Annisa Abubakar Lahjie Aprillia, Noor Rahmi Arie Suwardana Aris Gunawan Avinda Agustina Firnaliyanti Ayu Nurrindah Ayu Pratiwi Bramantika Oktavianti Bramantika Oktavianti Devin Winalda Pratama Dhina Mustika Sari Djoko Setyadi Eman Eileen Melisa Fahlevi, Rido Raiza Fajar Rahman Falensia Falensia Farah Dhiya Zulfa Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Fibriani Nur Khairin Fina Maulidyani Fitri Wulandari Fitri Wulandari Fitrika Dwi Nur Zannah florentina iin ude Gerry Hasransyah Hartojo Fellisia Ersa hasniar hasniar Hasransyah, Gerry Hendra Budiawan Ibnu Abni Lahaya Ida Ayu Dita Prahasanita Ilham Ramadhan Kalle Indra Suyoto Kurniawan Indri Kristiani Iskandar Iskandar Jesti Anastasia Pasanna Jumantan Jumantan Karnita Marcesarya Khairin, Fibriani Nur Kristiani, Indri Ledy Setiawati Maulidyani, Fina Mildayanti Mildayanti Muhammad Abadan Syakura Muhammad Abadan Syakura Muhammad Ikbal Muhammad Ilham Muhammad Subhan Musviyanti Musviyanti Nardi Nardi Nihayah Nihayah Noor Rahmi Aprillia Novita Sari Novita Yulida Novitasari Tuani Siahaan Putri Maghfirah Vidhiyanty Raden Priyo Utomo Raegita Gita Noprilia Rido Raiza Fahlevi Riska Vitria Khoironi Rita Septiani Roid Semsemi Rusdy Setiawan Rusliansyah Rusliansyah Rusliansyah Rusliansyah Rusliansyah Rusliansyah Samuel Igo Sari Oktaviani Siti Maesaroh Siti Muayyanah Sri Mintarti Sri Rosiana Bandong Galla Subah Subah Veny Marlia Windi Rifai Wulan Iyhig Ratna Sari Yoremia Lestari Yoremia Lestari Yoremia Lestari Br. Ginting Yoremia Lestari Ginting Yuli Susanti Yuli Susanti Yuliana Yuliana Yunita Fitria Yunita Fitria Yunita Fitria Yunita Fitria Yurika Sihandayani Zulfi Nur Risqi Zulfie Nur Risqi Zulkharis Syafitri